Without prejudice to Regulation 4 of these Regulations, an activity shall not be a research and development activity for the purposes of section 766 of the Taxes Consolidation Act 1997 (No. 39 of 1997) (inserted by section 33 of the Finance Act 2004 (No. 8 of 2004)) unless it is a research and development activity falling within one or more of the following categories:

(1) an activity undertaken in the field of natural sciences, namely -

(a) mathematics and computer sciences, including mathematics and other allied fields, computer sciences and other allied subjects and software development,

(b) physical sciences, including astronomy and space sciences, physics, and other allied subjects,

(c) chemical sciences, including chemistry and other allied subjects,

(d) earth and related environmental sciences, including geology, geophysics, mineralogy, physical geography and other geosciences, meteorology and other atmospheric sciences, including climatic research, oceanography, vulcanology, palaeoecology, and other allied sciences, or

(e) biological sciences, including biology, botany, bacteriology, microbiology, zoology, entomology, genetics, biochemistry, biophysics and other allied sciences, excluding clinical and veterinary sciences,

(2) an activity undertaken in the field of engineering and technology, namely -